After that, he worked as town supervisor and tax receiver for Pelham.

The tax receivers doubled as registrars of the public debt.

Town tax receivers are cheering for the program's demise.

By 1995, according to state computations, tax receivers will outnumber taxpayers.

His father was Roelof Pytters, a tenant farmer and tax receiver.

Should these demographic changes persist, the report stated, this "imbalance between taxpayers and tax receivers" could cause a $20 billion budget gap by the year 2000.

The town tax receiver, Joann Vasi, agrees.

After his duties as Tax Receiver are done, a 35-hour work week, Mr. Moloney is on hand evenings and weekends to talk to mourners.

As a product of public schools and an avid user of state parks and beaches, Mr. Falconer was a tax receiver and a taxpayer.

Olga Murray became Town Clerk, and Alexis Weik became Tax Receiver.

Tax Receiver: Louis J. Marcoccia (R)

The state is mired deep in recession, and Governor Wilson says there are no longer enough taxpayers to support the growing ranks of tax receivers, many of them immigrants.

Mr. Forrest claims that Mr. Feiner cut his salary and made him work from a stool in the Tax Receiver's office.

The state defines tax receivers as welfare recipients, students in public schools and state-supported colleges and universities, prisoners and state-subsidized medical cases other than those financed through welfare programs.

Nathan Oberman, Ramapo's tax receiver, said the town now includes such bills in the "general tax bill" given to the mortgage company because "it was a problem for other people as well."

Nassau County Legislator Roger H. Corbin and Rocco Iannarelli, the North Hempstead tax receiver, were also on the list.

In Somers, Supervisor William C. Harding, a Conservative seeking re-election, is being challenged on the Republican line by Margaret Volmar, the Tax Receiver.

The supervisors said that angry homeowners were flooding tax receivers with complaints about tax bills and about bank notices of increased escrow collections that were driving up monthly mortgage payments.

"The toughest campaign for Tax Receiver I ever had was 18 years ago when I was running against a psychologist who claimed I didn't take the job seriously enough," Mr. Moloney recalled.

Ms. Riordan and others said cooperation from town tax receivers and mortgage lenders would be essential since many people pay property taxes as part of their monthly mortgage payments to a bank or other mortgage holder.

Mr. Moloney, Brookhaven Town's tax receiver for the past 22 years, was also a mortician, the founder and owner of five local funeral homes and a multifaith tribute center that bore his family name.

The report, which was based on a survey of 200 tax receivers and county treasurers throughout the state, said the banks and mortgage companies retained the tax payments, choosing to incur penalties and instead invest the money.

Many politicians who have seized on the welfare issue have argued that economic recovery depends on righting what Gov. Pete Wilson of California, a Republican, has called the "imbalance between taxpayers and tax receivers."

Though acquainted with Hamilton's many accomplishments as treasury secretary - creating the first budget and tax system, customs service, Coast Guard and central bank while funding the country's debt - Americans know little of his other political posts: tax receiver, state assemblyman, congressman.

Ester Bivona, the Huntington Town tax receiver and president of the Suffolk County Tax Receivers Association, said the association questioned whether a property tax checkoff was "the right vehicle" for campaign finance reform.